EXPLORING BEHAVIOUR CHANGE SITUATIONS FOR PANDEMIC PREVENTION AND CONTROL IN PUBLIC SPACES IN HEFEI, CHINA

Protective behaviours – such as wearing face masks, ensuring good hygiene, maintaining social distancing, and limiting physical contact – have been acknowledged as effective non-pharmaceutical solutions for pandemic prevention. However, many people often fail to adhere to these behaviour modifications. To better understand the issue, this study explores individuals' behaviour change situations during the COVID-19 pandemic and proposes appropriate design strategies. To collect valuable data for analysis, the researcher utilized three qualitative methods including observation, nominal group technique (NGT), and a user interview. Five facets of the current behaviour change situation were examined in Hefei, China. These include surveillance, publicity and information dissemination, public facilities and auxiliary tools design, people's attitudes towards behaviour change, and their actual behaviour performance. Moreover, the researchers also examined key challenges and design limitations of behaviour change situations, which were ranked based on voting results from three NGT groups. These theoretical findings may provide valuable insights to guide practical designs and policymaking within the domain of pandemic prevention and control © 2022, Malaysian Journal of Public Health Medicine.All Rights Reserved.

GEOGRAPHIC PROXIMITY AND AUDIT OUTCOMES IN CASES OF COVID–19 PANDEMIC: EVIDENCE FROM INDONESIA

The geographic proximity has faced challenges with the existence of COVID-19 pandemic since 2019. This study aimed to scrutinize the effect of geographic proximity and audit quality by using COVID-19 pandemic as a moderating variable to compare before and after the situation. The samples of this study were Indonesian listed companies from 2018 to 2020 in Indonesia Stock Exchange. This study overcame self-potential selection bias and analyzed using Coarsened Exact Matching and Heckman's 2-Stage Least Square (Heckman 2-SLS). This study found that geographic proximity is significantly associated with the post-pandemic period, whereas geographic proximity did not cause problems before the pandemic. We also provided sufficient evidence of (Coarsened Exact Matching) CEM and Heckman 2-Stage Least Square which found that there were significant and appropriate results of our initial testing. The study implications relate to the auditor to consider pandemic as a factor that has effect on the audit fee. © 2022 Conscientia Beam. All Rights Reserved.

Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic

Purpose: This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association. Design/methodology/approach: The sample covers 38,958 firm-year observations from 32 countries during the period 2015–2020. Financial distress is measured using the ZSCORE by Altman (1968), while tax avoidance is based on the book-tax difference. Findings: Financially distressed firms exhibit low tax avoidance pre- and during the pandemic periods. The authors find higher tax avoidance during the pandemic compared to the pre-pandemic period, but the pandemic enhances the negative relationship between financial distress and tax avoidance. Research limitations/implications: The study offers evidence on how financial distress drives firms to engage in more tax avoidance when firms globally encountered various levels of financial difficulty sparked by the economic challenges of the COVID-19 pandemic. Practical implications: The findings provide insights to policymakers on the need to monitor and incentivise financially distressed firms, especially during economic challenges due to pandemic. Originality/value: This study adds to the limited, albeit important, evidence on the joint effect of the COVID-19 pandemic and financial distress on tax avoidance. © 2023, Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Mohd Taufik Mohd Suffian.

The Socio-Economic Impacts of Movement Control Order on Rural Households during Covid-19 Pandemic in Malaysia

From the outbreak of the COVID-19 pandemic in March 2020 until now, the Malaysian government has implemented various steps in curbing the spread of the virus in order to reduce the infection risk in all regions as well as among rural communities. The implementation of the Movement Control Order (MCO) by the government;designed to control intra- and inter-state and/or district movements and travels has been accepted and accustomed as the new norm in curbing the transmission of infection. This is especially among the vulnerable community groups i.e., elderly people and people with chronic diseases. Although MCO is crucial to curb the virus, this restriction of movement has also inhibited the activities of many important economic sectors especially on transportation of goods and other services. With a consideration that there is a dearth of studies, specifically about the impact of COVID-19 on the socioeconomic condition of the rural communities in specific context;a comprehensive study has been conducted involving 39 selected rural settlements for the whole Peninsular Malaysia. A total of 504 respondents/head of households had participated in the questionnaire survey. Research findings have shown the majority of respondents experienced socioeconomic impacts from MCO and the COVID-19 pandemic, particularly between 50% to 75% income reductions. This is contributed by two main factors: the MCO which hindered them to go out for work and carry out business activities as well as declining sales of produce or livestock. The research findings also reveal that 15% to 25% of the rural communities experienced food supply disruption. This is categorised as low to moderate level. It is important to note that since majority of the respondents are having low income, they are highly vulnerable to this volatile situation. Outcomes of this research could offer meaningful information regarding the current socioeconomic condition of rural communities in relation to the MCO and prolongation of the COVID-19 pandemic. As the way forward, there should be a more inclusive Build Back Better (BBB) strategies for creating a future more resilient rural community to pandemic.

The Awareness of Covid-19 and the Compliance of Social Distancing Among Medical Students of University of Cyberjaya

Introduction: COVID-19, a deadly infectious disease, had caused the implementation of the Movement Control Order (MCO) in Malaysia. After the end of the first MCO, there was a decrease in the number of infections. However, the resurgence of cases prompted the government to reimplement the MCO. This was thought to be caused by people flaunting the SOPs due to lack of awareness of this disease. Therefore, this cross sectional study aims to evaluate the awareness of COVID-19 and the compliance of social distancing among medical students of UOC. Material(s) and Method(s): The data was collected through an online google form questionnaire. that was distributed to the medical students with a sample size of 248 through the students' email and through the Whatsapp messaging application. Result(s): Analysis of the data showed that almost all medical students of University of Cyberjaya have a good awareness status of COVID-19 at 100.0% and good social distancing compliance status at 99.5%. The data also showed that the majority obtained their information about COVID-19 from the Ministry of Health website Conclusion(s): The study shows that there is a good awareness status of COVID-19 and a good compliance of social distancing status among medical students. Copyright © 2022, Anka Publishers. All rights reserved.

Stay-at-home: impact of pandemic covid-19 on the use of indoor space in Malaysian households

The prolongation of the Pandemic COVID-19 has undermined the healthcare system and negatively impacted the economy and social development on a global and regional scale. At the human settlement level, responding to the pandemic situation has altered the broad spectrum of our daily routine down to the family and individual levels. Prior to the lockdown popularly known as the Movement Control Order (MCO), which the government introduced, the public was urged to limit outdoor movements and stay at home hence, encouraging the adoption of Work From Home (WFH) for employees and Home-based Teaching and Learning (PdPR) for the academic community and school students. Other than technological readiness for online working and teaching, the new normal also prompted new challenges for households in utilizing indoor spaces at home, especially for quarantine as well as for WFH and PdPR activities. In this light, a series of household surveys using questionnaires to determine the preference and usage of indoor space among households have been conducted in 39 locations/settlements across peninsular Malaysia. A total of 504 respondents participated and fieldwork and interview processes. Findings of the study indicated a majority of respondents have to designate indoor spaces/rooms for home quarantine (58%), and the three indoor spaces, in particular, have been monitored regularly by respondents during the pandemic, namely living areas (39%), kitchen (25%) and bedroom (21%). During MCO, most of them spent 1 to 4 hours per day for PdPR (43%), and 47% of respondents have a designated learning space at home for PdPR. In summary, pandemic COVID-19 has raised awareness among households regarding the selection and usage of indoor space to conduct various activities while they have to stay at home.

The Impact of Covid-19 Pandemic towards the Resilience of Small Medium Enterprises (SMEs) in Malaysia

The Covid-19 pandemic has impacted the entire world dramatically. The unprecedented Covid-19 pandemic has widely impacted on Malaysia’s economy, especially towards the small-scale economic activities related to the small medium enterprises (SMEs). Therefore, this paper aims to determine the impact of the Covid-19 pandemic towards the resilience of SMEs in Johor, Malaysia. The research methodology employed a quantitative method through a survey method via questionnaire sampling of 60 owners involved in SMEs operators across the case study. The research finding indicated that the Covid-19 pandemic had a massive influence on the economy of the majority of SMEs operators, especially on their income generations which average losses in revenue of more than 50 percent during the Covid-19 pandemic compared to 2019. This resulted from the shutdown of their business activities to curb the spread of the Covid-19 pandemic. Other findings highlighted that the government’s initiatives to address the economic impact of SMEs yet insufficient to sustain business activities and income generations for instance access to financing facilities, product marketing opportunities and others. Therefore, required immediate initiatives should be made by all the stakeholders to reduce the economic impacts among the SMEs.

The Implementation of Telepractice by Malaysian Speech-Language Pathologists During the COVID-19 Pandemic

Objectives: The Coronavirus Disease 2019 (COVID-19) led speech-language pathologists (SLPs) around the world to shift their service delivery methods from face-to-face service to telepractice.This study explored the implementation of telepractice by Malaysian SLPs and determined whether there was an association between the SLPs' perceptions of the effectiveness of telepractice and the frequency of the telepractice services provided, as well as between the use of telepractice and prior training received. Methods: Eighty-nine SLPs responded to an 18-question online survey that inquired about demographics, telepractice during the pandemic, perceptions of telepractice and prior training received. Results: Seventy-five percent of SLPs reported providing services via telepractice during the pandemic compared to 19% before the pandemic. Most SLPs who used telepractice stated that services delivered via telepractice were comparable with face-to-face services;no association was found between the frequency of providing services via telepractice and the SLPs' perceptions of its effectiveness.They had also received some training in telepractice, although no association was found between the type of training received and the provision of telepractice services. SLPs who did not provide services via telepractice reported awareness of telepractice but described a lack of knowledge, support, and training. All SLPs expressed interest to receive more training in telepractice to enable them to provide better services. Conclusion: Malaysian SLPs demonstrated great commitment towards service provision during the pandemic, similar to SLPs in other nations. It is hoped that Malaysian SLPs continue to have positive attitudes toward telepractice with increased familiarity, use, and training. Telepractice services, undoubtedly, are here to stay.

Product market competition, corporate governance and esg

This paper examines whether product market competition is associated with Environmental, Social, and Corporate Governance (ESG) and whether corporate governance moderates the effect of product market competition on ESG. Analysis involving 22,897 firm-year observations from 37 countries shows that companies with higher product competition have lower ESG and those with higher corporate governance have higher ESG. The results also indicate the moderating effect of corporate governance, as the negative relationship between product market competition and ESG diminishes for companies with higher corporate governance. The results remain robust in additional analysis using alternative measures for product market competition and corporate governance. The findings support the joint effect of product market competition and corporate governance in determining corporate performance in ESG. The findings reflect the various pressures influencing ESG practices, and on how the strength of corporate governance plays a vital role in ensuring strategic ESG being employed for the sustainable performance of companies. The findings have implications on companies that want to factor ESG into their plans especially to reinvent their companies for the period that follows the COVID-19 pandemic. © Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2021.

Challenges in the practice of traditional kolam among indian women in the Klang Valley, Malaysia

Kolam or floor drawing is an important element of the Indian cultural heritage and an integral part of the Indian traditions. This floor art is mainly performed by women from the Indian diaspora in Malaysia. The aim of this study is to highlight the challenges the Indian women encounter in practicing the traditional Kolam in the Klang Valley, Malaysia. A purposive sampling technique was used to collect data online. The questionnaire prepared was validated by Kolam experts. An online questionnaire was used because of the current COVID-19 pandemic where face-to-face survey is not feasible. The online questionnaire received 203 responses. This study employed the quantitative methodology using the SPSS software and tested with the Cronbach’s alpha tool. The result show that Malaysian Indian women faced challenges of difficult to draw, time constraints, lack of interest, materials preparation and limited space in drawing Kolam during festivals. These challenges have an impact and have posed a serious threat for the survival and maintenance of the form of traditional Kolam. Preserving traditional Kolam will give future generations the opportunity to enhance further their knowledge of traditional Kolam drawing. © 2021